Gross Pay (Bruttobezug)

What gross means in Austria and how it is paid 14× a year, as of 2026.

Definition

The gross pay (Bruttobezug) is the agreed pay before social insurance and wage tax are deducted (Entgelt under § 49 (1) ASVG, employment income under § 25 EStG). In Austria it is usually paid 14× a year: twelve regular payments plus the 13th and 14th salary as special payments. Social insurance applies only up to the Höchstbeitragsgrundlage, in 2026 €6,930 a month. The employer withholds social insurance and wage tax and pays out the net.

Example: gross €4,230/month (Vienna, 2026)

The median full-time salary 2026 (forecast), computed with the gross-to-net calculator (Vienna, no children, no credits). Annual figures include the 13th and 14th salary.

Item
per month
per year
Gross pay
€4,230.00
€59,220.00
− Social insurance (employee)
€774.94
€10,743.40
− Wage tax
€623.56
€7,866.47
= Net pay
€2,831.50
€40,610.13
Employee SI18.32%share of regular gross
Wage tax14.74%share of regular gross
Net66.94%remains in a regular month

See also

Try it in the gross-to-net calculator Try it in the employer-cost calculator
  • § 49 Abs 1 ASVG
  • § 45 Abs 1 ASVG
  • § 25 Abs 1 Z 1 EStG
  • § 67 Abs 1 EStG (RIS)